2003 (10) TMI 491

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..... per : C. Satapathy, Member (T)]. Appeal No. E/2206/97 has been filed by the Department against order-in-appeal No. GS/167/B-III/07 dtd. 24-6-1997. In the said order-in-appeal, the Commissioner (Appeals) has directed the Assistant Commissioner to re-examine the refund claim and consider the same if otherwise admissible. It is seen that the said order has been implemented by the Assistant Com .....

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..... if the processes do not amount to manufacture, then duty cannot be collected the second time. They also cite the following case laws in support of their claim :- (1) Rubber Inds. (India) v. Collector of C. Ex. Bombay-I - 1996 (83) E.L.T. 116 (Tribunal) (2) CCE, Bombay-III v. Guest Keen Williams Ltd. - 1996 (63) ECR 330 (Tribunal) (3) CCE, Meerut v. HCL HP Ltd. - 1999 (1 .....

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